Current information for the Healey Company follows Beginning raw materials inventory Raw material purchases Ending raw materials inventory Beginning work in process inventory Ending work in process inventory Direct labor Total factory overhead $17,200 62, eee 18,600 24,482 38,000 44,800 32.ee All raw materials used were traceable to specific units of product Healey Company's direct materials used for the year is Multiple Choice $80,600 $79.200 $63.400 ooooo 960.600